{
  "url": "https://openlegislation.uk/value-added-tax-supplementary-charge-order-2009/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-supplementary-charge-order-2009/article-3.json",
  "legislation": "uksi/2009/3127",
  "legislation_title": "The Value Added Tax (Supplementary Charge) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supplementary-charge-order-2009",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In this Order—\n(a) “normal commercial practice” means the normal commercial practice of the supplier at a time when an increase in the rate of VAT in force under section 2 of the Value Added Tax Act 1994 is not expected, and\n(b) “basic time of supply” has the meaning given in paragraph 4(1) of Schedule 3 to the Finance Act 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 2(1) was amended by section 21(2) and (6) of the Finance Act 1995 (c. 4), section 99(2) and (3) of the Finance Act 2001 (c. 9), S.I. 2008/3020 and section 9(1) of the Finance Act 2009; section 2(2) was amended by paragraph 2 of Schedule 31 to the Finance Act 2001 and paragraph 25 of Schedule 3 to the Finance Act 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3127/article/3",
    "retrieved_at": "2026-10-29T03:00:21.134921+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}